Tariff classification of cellulose powder followed an earlier ruling between the same parties, leaving the lower classification undisturbed.

Cellulose powder 'Arbecel - FDY-600' was classified for basic customs duty and additional duty purposes by applying an earlier Tribunal ruling between the same parties, which had already upheld classification under Heading 39.01/06 of the Customs Tariff and Item 15A(i) of the Central Excise Tariff. No distinguishing basis was accepted in the later appeal, so the prior classification decision was followed and the lower authorities' view was upheld. The appeal was dismissed.

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Issues: Whether cellulose powder "Arbecel - FDY-600" was correctly classified for the purpose of basic customs duty and additional duty.

Analysis: The issue had already been decided by an earlier Tribunal order between the same parties, which had upheld Revenue's classification of the product under Heading 39.01/06 of the Customs Tariff and Item 15A(i) of the Central Excise Tariff. The present appeal was covered by that decision and no distinguishing basis was accepted.

Conclusion: The classification adopted by the lower authorities was upheld and the appeal was dismissed.

Ratio Decidendi: Where a later appeal raises the same classification issue between the same parties and is covered by an earlier Tribunal decision, the earlier classification ruling is to be followed.

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